HomeMy WebLinkAbout11-18-05
REV.1500 EX + (6-00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
II 05
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
0648
NUMBER
I-
Z
W
Q
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W
Q
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Decker, Joby T.
DATE OF DEATH (MM-DD-YEAR)
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
211-18-4660
DATE OF BIRTH (MM-DD-YEAR)
09-16-1926
07-11-2005
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (lAST, FIRST AND MIDDLE INITIAL)
o 1. Original Return 0 2. Supplemental Return 0 3. Remainder Retum (date of death prior to 12-13-82)
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.... o 4. Limited Estate 0 4a. Future Interest Compromise (date of death after 0
:.:~Ul 5. Federal Estate Tax Return Required
oa::.: 12-12-82)
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:r:oo [!] 6. Decedent Died Testate (Attach 0 7. Decedent Maintained a Living Trust (Attach 1 8. Total Number of Safe Deposit Boxes
oa:...J
o.1II copy of Will) copy of Trust)
0.
<l: 09 Litigation Proceeds Received 0 10 Sf-ousal povert~ Credit (date of death between 0 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
. 1 -31-91 and 1-1- 5)
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NAME
Jennifer B. Hipp
FIRM NAME (If applicable)
Bogar and Hipp Law Offices
TELEPHONE NUMBER
717-737-8761
COMPLETE MAILING ADDRESS
1 West Main Street
Shiremanstown, PA 17011
1. Real Estate (Schedule A)
OFFICIAL USE ONLY
(1 )
None
None
None
None
12,307.28
1,470.68
None
(8)
9,169.50
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L) 0 Separate Billing Requested
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
(5)
(6)
(7)
13,777.96
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
(11 )
9,169.50
4,608.46
0.00
12. Net Value of Estate (Line 8 minus Line 11)
(12)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has
not been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(13)
(14)
4,608.46
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15)
z or transfers under Sec. 9116(a)(1.2)
0 (16)
i= 16.Amount of Line 14 taxable at lineal rate 4,608.46 x .045
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Q. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17)
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0
() 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18)
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I- 19. Tax Due (19)
0.00
207.38
0.00
0.00
207.38
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
>> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH <<
Copyright 2002 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00:
Decedent's Complete Address:
STREET ADDRESS
4111 Rosemont Ave., Lower Allen Township, Camp Hill
CITY Camp Hill
I STATE PA
jZIP 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
207.38
197.01
10.37
Total Credits (A + B + C)
(2)
207.38
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5) 0.00
(SA)
(5B) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes No
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3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... 0 ~
4. Did decedent own an Individual Retirement Account, annuity, or other non.probate property which
contains a beneficiary designation? ......................................................... ............................................ ....... ....... 0 [!]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements. and to the best of my knowledge and belief, it is true, correct and
complete. Declaration of pre parer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPO LE FOR F NG RETURN ADDRESS
S. Sc tt 0 cker
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred;................................................................................
b. retain the right to designate who shall use the property transferred or its income;...................................
c. retain a reversionary interest; or...............................................................................................................
d. receive the promise for life of either payments, benefits or care? .............................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? .....................,...................................................................... ....,...................
DATE
137 Limestone Drive
Camp Hill, PA 17011
/I-I" -(J S-
ADDRESS
DATE
ADDRESS
( -I VJ -0<)
DATE
1 West Main Street
Shiremanstown, PA 17011
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate impo""rl nn the net ,d"n n"'~ --,-.-.- -
surviving spouse is 3% [72 P.S, 99116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of ~ I A P 1)
[72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spOUt /\J
of assets and filing a tax return are still applicable even if the surviving spouse is the onl~
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one yec 1 {\..
natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P .S. 99116 (a) I "'; . _ 'k"\A') \
The tax rate imposed on the net value of transfers to or for the use of the decedent's line
99116 1.2) [72 P.S. 99116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's sibl" II!" '" 1"70 L''':: ,...~. !l\!ll t:i (a) (1.3)]. A sibling is
defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
the use of the
spouse is 0%
s for disclosure
use of a
n 72 P.S,
Rev-1508 EX+ (6-98)
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYlvANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Decker, Joby T.
FILE NUMBER
21-05-0648
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property lolnlly-owned with the right of survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION
1 M & T Bank Money Market Account - MTB Money Market Account - 3,397 shares-
d.o.d. value per share - $1.00; MTB Multi Cap Growth C1 A - 172.547 shares - d.o.d.
value per share $15.23; MTB Large Cap Stock C1 A - 424.979 shares - d.o.d. value
per share $8.90
VALUE AT DATE
OF DEATH
9.807.28
2 Contents of home and personal property - sold at private sale
2.500.00
TOTAL (Also enter on Line 5, Recapitulation)
12.307.28
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-15DO Schedule E (Rev. 6-98)
f! M&rBank
1200 Market Street, Lemoyne, PA 17043
717731 1730 FAX717 7616497
Tuesday, September 20, 2005
James Bogar
1 W. Main Street
Shiremanstown PA, 17011
Dear James,
This the balance for account # BGT-685860, in the name of Joby Decker, for the date of
July 11 th, 2005:
Description of Security Quantity Date of Death Valuation Price per share
on valuation date
MTB Money Market 3,397.07 $3,397.07 $1.00
MTB Multi Cap Growth 172.547 $2,627.89 $15.23
CIA
MTB Large Cap Stock 424.979 $3,782.32 $8.90
CIA
If you require any other information, please do not hesitate to contact me.
Sincerely,
diLl
Karl Uhrich
Select Banker
1200 Market St.
Lemoyne Pa, 17043
Rev-1509 EX+ (6-98)
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Decker, Joby T.
FILE NUMBER
21-05-0648
It an asset was made joint within one year of the decedent's date of death, It must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
A. S. Scott Decker
ADDRESS
RELATIONSHIP TO DECEDENT
137 Limestone Drive
Camp Hill, PA 17011
Son
B.
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
LETTER DATE
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSEl INTEREST DECEDENT'S INTEREST
JOINTLY-HELD REAL ESTATE.
1 6/28/1972 M & T Bank, Personal Checking Account 1.560.84 50.000% 780.42
- Account No. 27809129; date of death
balance - $1,560.84; accrued interest
$0.00
2 A 2/28/1988 M & T Bank, Personal Savings Account- 1.380.52 50.000% 690.26
Account No. 015004206021616; date of
death balance - $1,380.39; accrued
interest $0.13
TOTAL (Also enter on Line 6, Recapitulation) 1.470.68
(If more space is needed. additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule F (Rev. 6-98)
m1 M&fBank
499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502-4349
Fax (302) 934-2955
August 3, 2005
James D Bogar
Attorney At Law
One West Main Street
Shiremanstown, Pennsylvania 17011
Re: Estate of Jobv T Decker
Social Security: 211-18-4660
Date of Death: Julv 11, 2005
Dear Sir or Madam:
Per your inquiry dated July 20,2005, please be advised that at the time of death, the above-named decedent had on deposit
with this bank the following:
1.
Type of Account
Checking Account
Account Number
27809129
Ownership (Names oj)
Joby T Decker, Steven Scott Decker *
Opening Date
06/28/72
Balance on Date of Death
$1,560.84
Accrued Interest
$ 0.00
Total
._--------~-----------------------~-----------------------------------
$1,560.84
2.
Type of Account
Savings Account
Account Number
015004206021616
Ownership (Names oj)
Joby T Decker, Steven Scott Decker *
Opening Date
02/28/88 Closed 07/18105
Balance on Date of Death
$1,380.39
$ 0.13
Accrued Interest
Total
._----~----------~-----.....-------------------------------------.-------------------------.
$1,380.52
3.
Type of Account
Safe Deposit Box
Box Number/Location
0002049/ West Shore Plaza
Ownership (Names oj)
Joby T Decker *
Opening Date
06/036/03
** If you have any further questions concerning this account, regarding ownership, closures and/or
reimbursement of funds, etc., please contact our West Shore Plaza Office at 1200 Market Street, Lemoyne,
P A 17043, or phone the branch at # 717-255-2271.
Sincerely,
~a;r?Y
Nancy Clagett
Records Management
REV-1151 EX+ (12-99)
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRA TIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Decker, Joby T.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-05-0648
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 7,861.00
B. ADMINISTRATIVE COSTS:
1- Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City State Zip
-
Year(s) Commission paid
2. Attorney's Fees Bogar and Hipp Law Offices 877.50
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 115.00
5. Accountant's Fees
6. Tax Retum Preparer's Fees
7. Other Administrative Costs 316.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 9,169.50
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Aev-1S02 EX+ (6-98)
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSVLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Decker, Joby T.
IFILE NUMBER
21-05-0648
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Neill Funeral Home
7.661.00
2
Royers - flowers for funeral
200.00
Subtotal
7.861.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
Rev-1502 EX+ (6-98)
*'
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Decker, Joby T.
FILE NUMBER
21-05-0648
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Pennsylvania Vital Records - death certificate
16.00
2
RESERVES: - Cost to conclude administration of Estate including filing fee for PA
Inheritance Tax Return, Inventory and First and Final Account; preparation of
Personal and Fiduciary Income Tax Returns
300.00
Subtotal
316.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
REV-1513 EX+ (9-00)
*'
SCHEDULE .J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
Decker, Joby T.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
iJistributions, and transfers
under Sec. 9116(a)(1.2)]
FILE NUMBER
21-05-0648
RELATIONSHIP TO
DECEDENT
Do Not List Trustee(s)
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
I.
S. Scott Decker
137 Limestone Drive
Camp Hill, PA 17011
Son
100% of rest,
residue and
remainder
Total
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II NON-TAXABLE DISTRIBUTIONS:
.
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
0.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 6-98)
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LAST WILL AND TESTAMENT
OF
JOBY T. DECKER
I, JOEY T. DECKER, of Camp Hill, Cumberland County,
pennsylvania, make, publish and declare this as and for my Last
Will and Testament, hereby revoking all other Wills and Codicils
heretofore made by me.
FIRST: I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, to my son, S. SCOTT
DECKER.
SECOND: Should S. SCOTT DECKER predecease me, I devise
and bequeath all the rest, residue and remainder of my estate of
whatever nature and wherever situate, including any property over
which I hold power of appointment and together with any insurance
policies thereon, to my granddaughter, KELLI LEIGH DECKER.
THIRD: Should my granddaughter, KELLI LEIGH DECKER,
not have attained the age of twenty-two (22) years at the time
for distribution to her, I give, devise and bequeath the share of
KELLI LEIGH DECKER to my hereinafter named Trustee or Trustees,
IN SEPARATE TRUST, to hold, manage, invest and reinvest the
shares so received, and to use and apply from time to time such
portion of income and principal for the said grandchild's
education (including college, trade school or other similar
training or education), as my Trustee or Trustees, in their sole
discretion, deem advisable. The Trustee or Trustees, in
exercising their discretionary authority with respect to the
paYment of income or principal of the within Trust to my
grandchild, shall take into consideration any income or other
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resources available to my grandchild from sources outside this
Trus t .
Any income or principal not so applied shall be distributed
to KELLI LEIGH DECKER when she attains the age of twenty-two (22)
years. In the event KELLI LEIGH DECKER dies prior to the termi-
nation of this Trust as established herein for her benefit, her
interest in said Trust shall cease with any income and principal
passing to her mother, ALISON MARTINA DECKER.
FOURTH: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give
legally sufficient instruments for transfer of the property and
to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity.
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(E) To exercise any option, right or privilege granted
in insurance policies or in other investments.
(F) To exercise any election or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws.
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and for
investment purposes.
(I) To select a mode of payment under any qualified
retirement plan (pension plan, profit sharing plan, employee
stock ownership plan, or any other type of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
FIFTH: I nominate and appoint my daughter-in-law,
ALISON MARTINA DECKER, as Trustee of the hereinabove described
trust. In the event of the death, resignation or inability to
serve for any reason whatsoever of the said ALISON MARTINA
DECKER, I nominate and appoint DONALD C. CORBIN and JOYCE L.
CORBIN, of 57 Ridens Road, Lewistown, Pennsylvania, as Trustees
of the hereinabove described trusts. I direct that my Trustee
shall serve without bond and shall receive fair and reasonable
compensation.
SIXTH: I direct that all inheritance, estate, trans-
fer, succession and death taxes, of any kind whatsoever, which
may be payable by reason of my death, whether or not with respect
to property passing under this Will, shall be paid out of the
principal of my residuary estate.
3
SEVENTH: I nominate and appoint my son, S. SCOTT
DECKER and JAMES D. BOGAR, Co-Executors of this, my Last will and
Testament. I direct that my Co-Executors, Trustee or Trustees,
and their successors, as the case may be, shall not be required
to post security or a bond for the performance of their duties in
any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, this t~~{ day of
kC'1.Lw"'0 ,2003.
~ ~ err ~0 (SEAL)
JOm T. D~CKER
Signed, sealed, published and declared by the above-
named Testatrix as and for her Last Will and Testament in our
presence, who, at her request, in her presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
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